Section 842 | Introduction

(1)Section 843 explains what is meant in this Chapter when a person is referred to as being connected with another person.

(2)If that section provides that one person (“A”) is connected with another person (“B”), B is connected with A too.

(3)In that section—

“relative” means brother, sister, ancestor or lineal descendant, and

“settlement” and “settlor” have the same meaning as in Chapter 5 of Part 5 of ITTOIA (see section 620 of that Act).